Eidgenössische Steuerverwaltung - ESTV.
e-Invoicing in Austria
Characteristics of the electronic invoice in Austria
The electronic invoice in Austria has been voluntary for companies in the private sphere since 2013. To comply with European directives regarding the use of electronic invoices by public administrations Austria has implemented the mandatory use of the electronic invoice by central public administrations in 2014 and extended the obligation to federal states and municipal authorities in 2020.
Currently, its use is only mandatory for central, federal and municipal public entities. Suppliers of federal and municipal authorities must issue e-invoices. It is completely voluntary in the private sphere.
Invoices can be sent in the national ebInterface or the PEPPOL format.